You are looking at a schedule about foreign superannuation withdrawals. This schedule is part of the Income Tax Act 2007, which is a law in New Zealand. It is empowered by section CF 3, which you can read about in more detail by following the link to s CF 3. You will see a table with two columns. The first column is about the schedule year, and the second column is about the schedule year fraction, which is a percentage. The table shows the percentage for each schedule year, starting from 4.76% for the first year and going up to 100.00% for 26 years or more. The percentages in the table are like a guide to help you work out how much of your foreign superannuation withdrawal is counted as income for tax purposes. The schedule year fraction is used to calculate this amount, and it changes each year. You can use the table to find the right percentage for the schedule year you are interested in.